1.
Rights and Duties of an Auditor is covered under ________ of the Companies Act, 2013.
A
Section 138
B
Section 139
C
Section 141
D
Section 143
E
Section 147
Answer and explanation
Correct Answer: D — Section 143
The correct answer is D. Section 143 of the Companies Act, 2013 covers the rights and duties of an auditor.
Key rights include: right to access books and records, right to be present at board meetings, right to ask questions, and right to report to the board.
Key duties include: duty to be independent, duty to exercise due care and skill, and duty to report on the company's financial statements.